据报道,某企业曾设七套账,分别用于应付工商、税务、审计、财政、银行等部门的检查。这种对不同部门设置不同的“对口”账簿的做法,扰乱了正常的会计工作秩序,加大了会计监管的难度,导致企业会计信息严重失真。针对这种情况,沈阳市对企事业单位实行账簿监管,为有效遏制搞账外账,设多套账等弄虚作假行为做出了有益的探索。一、对企事业单位实行账簿监管的背景我国企事业单位会计信息严重失真已是不争的事实。但如何遏制企事业单位的会计信息失真现象却是仁者见仁,智者见智。目前理论界和实务界所讨论的对策主要集 According to reports, an enterprise has set up seven sets of accounts, respectively, for business, taxation, auditing, finance, banking and other departments of the inspection. This practice of setting different “counterparts” in different departments disrupts the normal accounting work order, increases the difficulty of accounting supervision and leads to serious distortion of accounting information in enterprises. In response to this situation, Shenyang City, the implementation of the books and institutions of enterprises supervision, in order to effectively curb the engagements ledger, set up more sets of accounts and other fraud practices made a useful exploration. First, the background of the implementation of the books and regulations of enterprises and institutions China’s enterprises and institutions serious distortion of accounting information is an indisputable fact. But how to curb the phenomenon of accounting information distortion of enterprises and institutions is the benevolent see the benevolence, the wise see the wisdom. At present, the theoretical and practical sectors discussed the main set of countermeasures